Journal of Accounting Research - 2022
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Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
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Do U.S. Investors Value Foreign Component Auditors?
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Observing Enforcement: Evidence from Banking
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The Costs of Waiving Audit Adjustments
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Measuring Risk Information
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Audit Implications of Non‐GAAP Reporting
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Issue Information ‐ TOC
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Competitive Externalities of Tax Cuts
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Issue Information ‐ TOC
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The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings
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Personal Financial Distress, Limited Attention
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Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
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Issue Information ‐ TOC
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Call for Papers
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The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings
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The Economic Consequences of Financial Audit Regulation in the Charitable Sector
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Relative Performance Evaluation and Competitive Aggressiveness
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Leveraging Big Data to Study Information Dissemination of Material Firm Events
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Limited Attention: Implications for Financial Reporting
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How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?
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Call for Papers
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It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
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Boards of a Feather: Homophily in Foreign Director Appointments Around the World
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Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?
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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
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Issue Information ‐ Request for Papers
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Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
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Issue Information ‐ Request for Papers
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The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms
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Issue Information ‐ TOC
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Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach
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Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
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Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
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Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
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Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
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Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities
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The Long‐Term Consequences of Short‐Term Incentives
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Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis
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The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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2021 Excellence in Refereeing
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How is Earnings News Transmitted to Stock Prices?
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The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency
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Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
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Erratum
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Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
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Issue Information ‐ Request for Papers
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Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts
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Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?
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Managerial Optimism and Debt Covenants
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Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
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Issue Information ‐ Request for Papers
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The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934
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Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
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Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing
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Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
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Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?
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How Do Firms Respond to Corporate Taxes?
